On September 12, Vander Company sold merchandise in the amount of $6,000 to Jepson Company, with credit terms of 3/10, n/30. The cost of the items sold is $4,100. Jepson uses the periodic inventory system and the gross method of accounting for purchases. The journal entry that Jepson will make on September 12 is:

Multiple Choice

• Merchandise inventory	6,000
  Accounts payable		6,000

• Purchases	4,100
  Accounts receivable		4,100

• Accounts payable	4,100
  Merchandise inventory		4,100

• Purchases	6,000
  Accounts payable		6,000

• Purchases	6,000
  Accounts receivable		6,000